appendix - i (referred to in paragraph 1.3) list of bodies

Report No. 11 of 2016

207

(Referred to in paragraph 1.3)

List of bodies which submitted accounts after delay of over three months

Sl.

No. Name of Autonomous Bodies

Date of

submission

of Accounts

Delay in

months

1. Indian Museum, Kolkata 30.10.2014 3

2. North-Central Zone Cultural Centre,

Allahabad

8.10.2014 3

3. Central Institute of Himalayan Cultural

Studies, Arunachal Pradesh

07.10.2014 3

4. Haj Committee of India, Mumbai 23.12.2014 5

5. Nalanda University 20.10.2014 3

6. JIPMER, Puducherry 21.10.2014 3

7. All India Institute of Medical Science,

Bhopal

16.12.2014 5

8. All India Institute of Medical Science,

Raipur

10.12.2014 5

9. All India Institute of Medical Sciences,

Patna

25.12.2014 5

10.

A.B. Vajpayee Indian Institute of

Information Technology and Management,

Gwalior.

10.12.2014 5

11. Dr. B.R. Ambedkar National Institute of

Technology, Jalandhar.

23.12.2014 5

12. Indian Council of Historical Research, New

Delhi

8.12.2014 5

13. National Institute of Technology,

Tiruchirapalli

27.10.2014 3

14. National Institute of Technology,

Puducherry, Karaikal

7.10.2014 3

15. National Council for Educational Research

& Training, New Delhi

28.10.14 3

16. Prasar Bharati, New Delhi 10.10.2014 3

17. Central Board of Workers Education,

Nagpur

10.11.2014 4

18. District Legal Services Authority, 24.11.2014 4

APPENDIX - I


208

Sl.

No. Name of Autonomous Bodies

Date of

submission

of Accounts

Delay in

months

Chandigarh

19. National Commission for Backward Classes,

New Delhi.

10.10.2014 3

20. South Cental Zone Cultural Centre, Nagpur 19.12.2014 5

21. National Institute of Technology, Kozhikode

(Calicut)

13.1.2015 6

22. National Institute of Technology, Sikkim 16.1.2015 6

23. Andaman & Nicobar Islands Building and

other construction workers Welfare Board

16.2.2015 7

24. Dargah Khawaja Saheb, Ajmer 20.5.2015 10


209


List of Autonomous Bodies in respect of which audited accounts for the year 2013-14

had not been presented before the Parliament as on 31 December 2015

Sl. No. Name of Autonomous Body

(Ministry wise)

Ministry of Chemical & Fertiliser

1. National Institute of Pharmaceutical Education and Research, Hajipur

2. National Institute of Pharmaceutical Education and Research, Raebareli

Ministry of Commerce & Industry

3. Export Inspection Agency , Chennai

4. Export Inspection Agency, Cochin

5. Export Inspection Agency, Delhi

6. Export Inspection Agency, Kolkata

7. Export Inspection Agency, Mumbai.

8. Export Inspection Council, Delhi

Ministry of External Affairs

9. Nalanda University

Ministry of Health & Family Welfare

10. North Eastern Institute of Folk Medicine, Pasighat

Ministry of Human Resource Development

11. Central Institute of Classical Tamil, Chennai

12. Gandhighram Rural Institute, Gandhigram

13. Indian Institute of Management , Dhanbad

14. Indian Institute of Management , Ranchi

15. National Council of Rural Institute, Hyderabad

16. National Institute of Technology, Meghalaya

17. National Institute of Technology, Mizoram

18. National Institute of Technology, Nagaland

19. National Institute of Technology, Sikkim

Ministry of Law & Justice

20. National Judicial Academy, Bhopal

Ministry of Youth Affairs & Sports

21. Nehru Yuva Kendra Sangathan, Delhi.

APPENDIX - II


210


Delay in presentation of audited accounts for the years 2013-14 by autonomous bodies

to Parliament

S.No. Name of Autonomous Bodies

(Ministry wise) Ministry/Dept.

Delay in

months

1. National Institute of Pharmaceutical Education and

Research, Mohli Chemical and Fertilizer 4

2. Allahabad Museum Society, Allahabad Culture 2

3. National Tiger Conservation Authority

Environment & Forest

4

4. Animal Welfare Board of India, Chennai 4

5. Central Zoo Authority, New Delhi 2

6. All India Instiute of Medical Science , Bhubneshwar

Health & Family Welfare

7

7. Chittaranjan National Cancer Institute, Kolkata 2

8. Dental Council of India, New Delhi. 4

9. Centre for Studies in Civilisation

HRD/ Higher Education

7

10. Central University of Tamil Nadu 3

11. Indian Council of Philosophical Research, New Delhi. 7

12. Indian Institute of Management, Bangalore 4

13. Indian Institute of Management, Indore 4

14. Indian Institute of Management, Tiruchirapalli 7

15. Indian Institute of Management, Udaipur 4

16. Indian Institute of Science Education & Research,

Mohali 3

17. Indian Institute of Science, Bangalore 4

18. Indian Institute of Technology, Bhubneshwar 3

19. Indian Institute of Technology, Guwahati. 3

20. Indian Institute of Technology, Hyderabad 2

21. Indian Institute of Technology, Indore 2

22. Indian Institute of Technology, Rajasthan 2

23. Maulana Azad National Institute of Technology,

Bhopal 2

24. National Commission for Minority Educational

Institutions Delhi 4

APPENDIX -III


211

S.No. Name of Autonomous Bodies

(Ministry wise) Ministry/Dept.

Delay in

months

25. National Council for Promotion of Sindhi Language,

Delhi 4

26. National Institute of Technical Teachers Training &

Research, Kolkata 3

27. National Institute of Technical Teachers Training &

Research, Bhopal 3

28. National Institute of Technology, Arunachal Pradesh 3

29. National Institute of Technology, Rourkela 3

30. National Institute of Technology, Arunachal Pradesh 3

31. North Eastern Regional Institute of Science and

Technology, Itanagar 4

32. Rajiv Gandhi Indian Institute of Management, Shillong 7

33. Sardar Vallabhbhai National Institute of Technology,

Surat 2

34. National Institute of Open Schooling, Noida. HRD/ School Education

& Literacy 4

35. Securities Exchange Board of India Finance/ Economics

Affairs 7

36. National Institute for Mentally Handicapped,

Hyderabad

Social Justice &

Empowerment 3

37. Rehabilitation Council of India, New Delhi. Social Justice &

Empowerment 3

38. Swami Vivekananda National Institute of Rehabilitation

Training & Research, Cuttak

Social Justice &

Empowerment 3


212


Outstanding Utilisation Certificates

(`̀̀̀ in lakh)

Ministry/Department

Period to

which grants

relate(upto

March 2014)

Utilisation Certificates outstanding in respect

of grants released upto March 2013 which

were due by 31st March 2015

Number Amount

Agriculture and Farmers Welfare

( Agriculture and cooperation and

Department of Animal

Husbandry, Dairying and

Fisheries)

1992-08 76 1343.00

2008-13 2374 942338.00

2013-14 1782 964927.00

Total 4232 1908608.00

Personnel, Public Grievances and

Pensions(Personnel and Training)

2006-08 1 0.05

2008-13 22 49.47

2013-14 12 116.91

Total 35 166.43

Pension & Pensioner’s Welfare 2013-14 2 1.50

Total 2 1.50

Women & Child Development

1986-08 4131 23619.13

2008-13 420 6862.16

2013-14 121 3194.85

Total 4672 33676.14

Minority Affairs

2007-08 9 41.38

2008-13 58 5782.85

2013-14 287 2420.69

Total 354 8244.92

Social Justice & Empowerment

1987-08 8529 46441.90

2008-13 1028 13519.56

2013-14 870 8160.49

Total 10427 68121.95

APPENDIX-IV


213

Ministry/Department

Period to

which grants

relate(upto

March 2014)




Number Amount

Public Enterprises 2012-13 9 36.07

2013-14 21 245.93

Total 30 282.00

Heavy Industry

2003-08 2 8020.00

2008-13 12 80275.00

2013-14

Total 14 88295.00

Chemicals and Petrochemicals 2009-13 11 47.22

2013-14 10 1856.03

Total 21 1903.25

Pharmaceuticals 2008-13 13 3864.70

2013-14 20 616.66

Total 33 4481.36

Food Processing Industries

1991-08 905 11634.32

2008-13 903 19023.60

2013-14 203 13856.20

Total 2011 44514.12

HRD ( Higher Education)

1977-08 1740 21591.08

2008-13 490 11208.63

2013-14 335 57521.16

Total 2565 90320.87

School Education & Literacy

1982-08 1158 42717.47

2008-13 420 903151.90

2013-14 379 1238728.40

Total 1957 2184597.77

Labour and Employment

1979-08 301 1332.27

2008-13 222 5061.74

2013-14 Information

Not Received

Information Not

Received

Total 523 6394.01


214

Ministry/Department

Period to

which grants

relate(upto

March 2014)




Number Amount

Urban Development

1985-08 31 1406.35

2008-13 73 14567.97

2013-14 62 14652.25

Total 166 30626.57

Housing & Urban Poverty

Alleviation

1995-08 31 3784.41

2008-13 257 42932.74

2013-14 201 65286.41

Total 489 112003.56

Mines 2013-14 2 9.15

Total 2 9.15

Ministry of Textile

1978-08 810 3663.71

2008-13 3084 149176.36

2013-14 90 22376.08

Total 3984 175216.15

Commerce

2002-08 29 1236.34

2008-13 48 11017.67

2013-14 8 1018.90

Total 85 13272.91

Overseas Indian Affairs 2011-13 3 209.77

2013-14 3 96.88

Total 6 306.65

Fertilizers 2012-13 1 27.96

2013-14 1 11.94

Total 2 39.90

Drinking Water and Sanitation

2005-08 1 45.88

2008-13 18 17021.73

2013-14 6 9562.41

Total 25 26630.02


215

Ministry/Department

Period to

which grants

relate(upto

March 2014)




Number Amount

Development of North Eastern

Region

2002-08 478 157790.24

2008-13 384 189552.75

2013-14 67 36749.01

Total 929 384092.00

Environment & Forests

1981-08 5495 24288.69

2008-13 655 21861.94

2013-14 Not received Not received

Total 6150 46150.63

Electronics and Information

Technology

2002-08 36 3564.55

2008-13 71 17635.81

2013-14 63 12749.29

Total 170 33949.65

Food and Public Distribution 2009-13 12 1818.36

2013-14 2 255.00

Total 14 2073.36

Micro, Small and Medium

Enterprises

2006-08 2 2.20

2008-13 150 1601.78

2013-14 147 6630.05

Total 299 8234.03

Corporate Affairs 2007-08 2 0.60

2008-11 8 1.88

2011-14 -- --

Total 10 2.48

Shipping 2008-13 5 165.25

2013-14 1 12.07

Total 6 177.32

Industrial Policy & Promotion 2012-13 3 10588.00

2013-14 21 41918.00

Total 24 52506.00

Grand Total 39237 5324897.70


216


Significant observations on the accounts of individual Central Autonomous Bodies

1. Malaviya National Institute of Technology (MNIT), Jaipur

i. Fixed Assets (Schedule 4) `̀̀̀ 29823.19 lakh

This does not include cost of EMC and Virtual Machine Software cloud solution equipments

purchased in 2014-15 for which 100 per cent advance of ` 269.75 lakh was paid from plan

grant. This equipments were installed and commissioned w.e.f. 01.10.2014 but the institute

did not include the same in fixed assets. This resulted in understatement of Fixed Assets to

the extent of ` 256.26 lakh, understatement of Deficit (depreciation) to the extent of ` 13.49

lakh and overstatement of Loans, Advances & Deposits by ` 269.75 lakh.

2. Indian Institute of Information Technology, Design & Manufacturing, Chennai

i. Tangible Assets – `̀̀̀ 32.55 Crore

Capital Work in Progress – `̀̀̀ 197.59 crore

2. Non capitalisation of administration block even after its completion and put to use on

09.12.2013 has resulted in understatement of Fixed Assets and overstatement of Capital

Work in Progress to the extent of ` 14.89 Crore. Consequently, this has resulted in

understatement of depreciation to the extent of ` 0.37 Crore.

3. South Zone Cultural Centre, Thanjavur

i. Fixed Assets – `̀̀̀ 2.83 crore

The value of 949 Nos. of paintings available in the Centre as per the valuation Committee

Report amounting to ` 2.99 crore was not accounted in the Annual Accounts resulted in

understatement of Fixed Assets to the above extent. Besides, specific disclosure regarding

242 paintings with zero value and non-inclusion of the value of sculptures and Terracota

artefacts had not been made in the accounts.

3. Indian Institute of Science Education and Research, Thiruvananthapuram

i. Tangible Assets - `̀̀̀ 106.20 crore

Scientific and Laboratory Equipment – `̀̀̀ 85.50 crore

This included ` 29.61 crore being value of imported scientific and laboratory equipment

which were purchased before March 2015 but installed after March 2015. This has resulted in

overstatement of Tangible Assets by ` 29.61 crore with corresponding understatement of

Capital work-in- progress. This has also resulted into overstatement of Expenditure by ` 2.37

APPENDIX - V


217

crore due to provision of depreciation for these assets and understatement of Excess of

Income over Expenditure as well as Tangible Assets by ` 2.37 crore.

4. Assam University, Silchar

i. Loans, Advances & Deposits: `̀̀̀ 32.60 crore

The above head had been overstated by ` 3.75 crore as advance of ` 3.10 crore paid to

CPWD for construction of four civil works at Diphu Campus and advance of ` 0.65 crore

paid for subscribing print journals had not been capitalised despite completion of the works

by CPWD in between November 2008 and October 2009 and receipt of print journals by

March 2015. This had also resulted in understatement of Fixed Assets by an equal amount.

Further, it had resulted in short provision of Depreciation of ` 0.44 crore as the above

amounts were not capitalized and this had further resulted in overstatement of Excess of

Income over Expenditure by same amount for the year 2014-15.

5. Indian Institute of Technology, Guwahati

i. Academic Expenses: `̀̀̀ 47.28 crore

The above amount has been overstated by ` 2.53 crore as capital expenditure on purchase of

Research Journal was treated as revenue expenditure. This had resulted in overstatement of

deficit with consequential understatement of Fixed Assets by ` 2.53 crore at the end of the

year.

6. Indian Institute of Technology, Kharagpur

i. Fixed Assets: `̀̀̀ 1567.10 crore

Despite non- receipt of ownership on the assets, the assets created out of sponsored projects-

SRIC (` 361.80 crore) excluding Land and Building worth ` 2.51 crore and Fixed Assets of

Earmarked Fund had been merged with the assets of the Institute.

This had resulted in overstatement of Fixed Assets as well as Reserve and Surplus by

` 383.00 crore.

ii. Depreciation: `̀̀̀ 35.43 crore

The above amount had been understated by ` 48.07 crore due to the following

a) The Institute had adopted the new rates of depreciation and policy of providing

depreciation on additions to the assets for the whole year as prescribed by MHRD on new

Format of Accounts but depreciation amounting to ` 9.18 crore had not been provided for on

various assets Capitalized after September 2014.


218

b) Depreciation had been short provided by ` 38.89 crore on the value of opening

balances and additions (prior to September 2014) of Computers and Peripherals and e-

Journals due to applying depreciation rate of 2 per cent and 4 per cent instead of 20 per cent

and 40 per cent respectively.

These had also resulted in understatement of Excess of Expenditure over Income of the year

by ` 48.07 crore.

7. Vishwa Bharati, Shantiniketan

i. Loans, Advances and Deposits: `̀̀̀ 224.62 crore

The above amount remained overstated by ` 138.42 crore as despite receipt of utilisation

certification from CPWD towards works completed and taken over amounting to ` 112.47

crore and receipt of certification from CPWD towards utilisation of advance amounting to

` 25.95 crore, the amount of advances had not been adjusted and capitalised. This had also

resulted in understatement of the value of Fixed Assets by ` 138.42 crore (Tangible Assets

` 112.47 crore and Works in Progress by ` 25.95 crore).

iii. Prior-Period Income: `̀̀̀ 9.36 lakh

The Visva Bharati created a liability of ` 14.91 crore in earlier years towards net salary

payable to its employees. Out of said amount, ` 10.55 crore had already been discharged by

debiting the salary head of revenue expenses account in 2013-14 instead of debiting Current

Liabilities. The provision of ` 10.55 crore no longer required had not been written back.

This had resulted in understatement of Prior Period Income and overstatement of Current

Liabilities by ` 10.55 crore consequently Excess of Income over Expenditure was also

understated by ` 10.55 crore.

8. Post Graduate Institute of Medical Education and Research, Chandigarh

i.Earmarked/Endowment Funds

Patient Grant: `̀̀̀ 34.99 crore

i. Above includes ` 1.75 crore being amount received for package charges that should

have been treated as income of the Institute. This has resulted in overstatement of Earmarked

Fund (Patient Grant) by ` 1.75 crore as well as understatement of Income and Corpus/

Capital Funds to the same extent.


219

9. Indian Institute of Science Education and Research, Mohali

i. Current Liabilities and Provisions

Provision for Gratuity: `̀̀̀ 0

The Institute has not made provision for gratuity amounting to ` 1.91 crore as per actuarial

valuation got done through LIC of India. This has resulted in understatement of Current

Liabilities & Provisions, deficit and overstatement of Corpus Fund by ` 1.91 crore.

10. All India Institute of Medical Sciences, Bhopal


This does not include ` 408.09 crore being cost of capital work in progress for which

payment has been made directly by the Ministry of Health and Family Welfare. This resulted

in understatement of Capital Works in Progress and Capital Fund to that extent

11 Kandla Port Trust

i. Capital Work-in-Progress – `̀̀̀ 420.49 crore

Capital Work-in-Progress includes an amount of ` 43.15 crore on account of cost of 32

works completed and put to use before 31 March 2015 but not capitalized as Fixed Asset.

This has resulted in overstatement of Capital Work-in-Progress and understatement of

Fixed Assets by ` 43.15 crore. In the absence of useful life and depreciation rates to be

charged, the impact on the profitability cannot be commented upon.

12 Mormugao Port Trust

i. Current Liabilities – `̀̀̀ 322.84 crore

(i) Current Liabilities does not include:

(a) ` 4.90 crore towards bills raised by Central Industrial Security Force towards interest

on delayed payment on cost of deployment of CISF for the period March 2013 to

March 2015; and

(b) ` 54.67 lakh towards bills raised by South Western Railways in respect of engine hire

charges for the month of February and March 2015.

This has resulted in understatement of Current Liabilities and losses by ` 5.45 crore.

ii. Finance and Miscellaneous Expenses

As per Accounting Standard 15 - (Employee Benefits) where the liability for retirement

benefits is funded through creation of a trust, the cost incurred for the year should be


220

determined actuarially. Mormugao Port Trust has not provided liabilities for Pension Fund,

Group Gratuity Fund and Leave Encashment Fund as per the Actuarial Valuation Report

provided by the Life Insurance Corporation of India. This has resulted in understatement of

Liabilities and losses by ` 1,047.78 crore.

13. Mumbai Port Trust

i. Current Assets, Loans and Advances

Cash Balance on Hand – ` 2.27 crore

Imprest cash as per details furnished by different imprest account holders is ` 0.58 crore

against ` 2.27 crore depicted in the accounts. This has resulted in overstatement of Cash in

Hand and understatement of loss by ` 1.69 crore.

ii. Finance and Miscellaneous Income

Interest earned on Earmarked Funds – ` 196.77 crore

Interest earned on earmarked funds includes ` 196.77 crore being the interest earned on

earmarked funds. As per Common Framework for Financial Reporting for Major Ports,

income accruing on investments which are earmarked against specific funds should be

credited to the respective fund account and the expenditure relating to respective fund shall

be debited to the respective fund account. As Mumbai Port Trust credited the interest earned

on earmarked funds to Profit and Loss Account, the Earmarked Funds and deficit for the year

are understated by ` 196.77 crore.

14. Khadi and Village Industries Commission (KVIC)

i Endowment Fund –` 185.70 crore

Endowment Fund balances include ` 70.19 crore being the aggregate of imprest advances

provided by the Commission over the years to its Unit Offices, State Directors, Institutions

and nodal banks pending for adjustment for want of recoupment vouchers. Audit is unable to

certify the accuracy and recoverability of the ‘Endowment Fund’ balances to the extent of

these imprest advances of ` 70.19 crore.

Endowment Fund and ‘Cash and Bank Balances’ are understated to the extent of ` 435.18

crore being unspent balances with Field offices of KVIC as indicated in paragraph 5.1

Schedule 18 (B). Further, the scheme wise Utilisation Certificates being furnished to the

Ministry do not depict these unspent balances available with KVIC field Offices as part of

unspent balance available with KVIC.

Schedule of unspent balances (paragraph 5.1 of Schedule 18 - B), does not include ` 4.31

crore of unspent balances with 6 Zonal Offices, 17 Training Centres, 2 Divisional Offices and


221

10 Directorates at Central Office of KVIC resulting in further understatement of ‘Endowment

Fund’ and Cash and Bank Balances by ` 4.31 crore.

15. Vizag Port Trust (VPT), Vishakhapatnam

i. Advances and Loans to Subsidiaries/Ports/Trusts: `̀̀̀ 13.40 crore

VPT paid ` 5.56 crore to M/s RITES for preparation of Techno-Economic Feasibility Report

for Development of new Major Port at Duggarajapatnam in Andhra Pradesh and was charged

to revenue expenditure. As per the Government of India decision, the above expenditure

would become part of VPT’s equity in joint venture company to be formed. Thus, the

expenditure should be classified as advances instead of revenue expenditure. This resulted in

overstatement of Management and General Administration Expenses and understatement of

‘Advances and Loans to Subsidiaries/Ports/Trusts’ under Current Assets and profit before tax

by ` 5.56 crore.

16. Rubber Board, Kottayam

i. Current Assets, Loans and Advances: `̀̀̀ 75.75 crore

This stands overstated by ` 18.29 crore due to non-provision of working capital loan and

interest thereon; given to four companies, whose net worth has fully been eroded. Since the

companies are having accumulated losses more than their net worth, the realisability of the

loan and interest is doubtful. This has also resulted in understatement of Excess of

Expenditure over Income by the same amount.

17. Spices Board, Kochi

i. Deficit carried to Corpus/ Capital Fund: `̀̀̀ 20.98 crore

This stands understated to the extent of ` 100.20 crore due to short provision of liability on

account of pension and gratuity and leave encashment as per actuarial valuation, resulting in

corresponding understatement of Liabilities.

18. Delhi Development Authority (DDA)

i. Contingency Reserved Fund : `̀̀̀ 904.09 crore

Interest Income from Contingency Reserve Fund investments is understated by ` 19.74 crore

as DDA had considered accrued income of ` 1.43 crore instead of actual accrued income of

` 21.17 crore. This has resulted in understatement of ‘Interest on Reserve Fund Investment’

as well as closing balance of Contingency Reserved Fund to the extent of ` 19.74 crore.

ii. Current Liabilities & Provisions: `̀̀̀ 1734.51 crore

This included ` 16.20 crore for liability towards expenses for work done in respect of 212

EWS & 348 Cat-II houses scheme. However, no work was done by the Contractor till


222

31 March 2015. Therefore, no liability was required to be provided as on 31 March 2015.

This has resulted in overstatement of expenses by ` 16.20 crore and understatement of

Surplus for the current year to the same extent.

iii This included liability of ` 43.83 crore towards expenses for work done in respect of

13094 LIG & 2579 EWS Houses (Group-II) scheme at Narela. This liability had been created

against 21st RA bill which was passed on 31 March 2015 for net payment ` 24.01 crore after

adjusting an amount of ` 19.82 crore towards outstanding advance, interest on advance,

statutory liabilities etc. This has resulted in overstatement of liability towards the contractor

by ` 19.82 crore as well as overstatement of advances by ` 13.90 crore and understatement of

statutory liabilities by ` 2.79 crore, security deposit payable by ` 2.19 crore, income from

interest by ` 0.94 crore.

iv This does not include an amount of ` 54.98 crore (22nd

RA bill ` 17.13 crore + 23rd

RA bill ` 37.85 crore) towards liability for expenses for work done but not paid till 31 March

2015 in respect of construction of 11566 LIG & 2276 EWS Houses at Narela and Rohini

(Group-I) scheme. This has resulted in understatement of Expenses by ` 54.98 crore, liability

towards contractor by ` 35.55 crore, statutory liability towards Income Tax, labour cess,

VAT by ` 4.24 crore, security deposit payable by ` 3.25 crore, income from interest by

` 2.53 crore and overstatement of contractor advances to the extent of ` 9.40 crore.

v. Income from General Investment: `̀̀̀ 443.04 crore

Income from General Investment does not include. ` 66.69 crore towards accrued interest in

respect of FDs of ` 1345 crore made during the year 2014-2015 to be matured in 2015-2016.

On these FDs, interest of ` 10.76 crore only has been booked against actual accrued interest

of ` 77.45 crore. This has resulted in understatement of income by an amount of ` 66.69

crore as well as understatement of Surplus for the current year to the same extent.

vi. Establishment and Administration Expenses: `̀̀̀ 268.26 crore

‘Establishment and Administration Expenses’ does not include provision of ` 41.20 crore

towards tuition fee (` 1.05 crore), electricity expenses (` 3.06 crore), contribution to NPS

(` 0.53 crore), staff welfare expenses (` 6.56 crore) and contribution to Post-Retirement

Medical Scheme (` 30.00 crore). This has resulted in understatement of Expenses as well as

understatements of Current Liabilities by ` 41.20 crore and overstatement of Surplus to the

same extent.


223

19. Banaras Hindu University, Varanasi

i General

Although the University was gifted land and buildings amounting to ` 35.06 crore over the

years outside the University campus, the value of these land and buildings was not included

in the Balance-Sheet under head “Fixed Assets” in contravention of Para 3.2 of Significant

Accounting Policies (Schedule 23).

20. University of Hyderabad


Against total depreciation of ` 4.75 crore to be provided on closing value of fixed assets

during the year, an amount of ` 3.65 crore was provided due to adoption of incorrect

depreciation rates. The difference of ` 1.11 crore on account of short provision of

depreciation resulted in overstatement of Fixed Assets and understatement of Expenditure by

` 1.11 crore. Deficit was also understated by ` 1.11 crore.

21. National Institute of Technology, Warangal

i. Expenditure: ` 111.20 crore

This includes expenditure of ` 3,58,35,177/- incurred towards eighteen (18)

renovation/construction works and completed during the year, which was incorrectly treated

as revenue expenditure under Repairs & Maintenance. This resulted in overstatement of

Expenditure and understatement of Fixed Assets by ` 3.58 crore. Deficit was also overstated

by ` 3.58 crore.

22. Central University of Odisha, Koraput

i Fixed Assets: `̀̀̀ 10.84 crore

Though method of deprecation was changed from Written Down Value to Straight Line from

the year 2014-15, depreciation was not recalculated in accordance with the new method from

the date of the asset coming into use (retrospectively), as mandated in Para no.15 of

Accounting Standard-6. This resulted in excess provision of depreciation of ` 2.08 crore due

to change in depreciation method during 2014-15.

23 Indian Institute of Science, Bangalore

i. Balance Sheet- Fixed Assets

Library (Books and Periodical) include E. Journals subscription worth ` 11.06 crore

pertaining to the period April 2015 to December 2015 which has not yet accrued as an asset

as at 31/03/2015. As a result, the Fixed Assets is overstated and Current Assets is understated


224

by ` 11.06 crore. Consequently, the Provision for Depreciation is overstated and Excess of

Income over Expenditure is understated by ` 4.42 crore.

24 Employees State Insurance Corporation, New Delhi

i. Current Liabilities and Provision - `̀̀̀ 1807.69 crore

The above does not include liabilities on account of pending bills of contractors amounting to

` 38.43 crore in respect of ESIC headquarters. This has resulted in understatement of Current

Liabilities and Provision by ` 38.43 crore and overstatement of Reserve and Surplus by

` 45.56 lakh and understatement of Capital Work-in-Progress by ` 37.97 crore.

25. Indian Council of Social Science & Research, New Delhi

i. Current Liabilities & Provisions – `̀̀̀ 1.21 crore

The above do not include liabilities for expenses due but not paid amounting to ` 101.25 lakh

(Maintenance Payment to Chintan Guest House- ` 51.40 lakh, Salary of

consultant/contractual staff of headquarters-` 11.26 lakh, Pension Payable for March 2015-

` 31.14 lakh and Salary of Housekeeping/ Security/Gardening Staff- ` 7.45 lakh). This has

resulted in understatement of Current Liabilities & Provisions and overstatement of Capital

Fund by like amount.

26. Jamia Millia Islamia, Delhi

i. Current Liabilities & Provisions – `̀̀̀ 847.83 crore

The above do not include liabilities for expenses due but not paid amounting to ` 118.39

lakh. This has also resulted in understatement of Current Liabilities and overstatement of

Capital Fund by ` 118.39 lakh.

II. Fixed Assets – `̀̀̀ 505.22 crore

Out of the total procurement of ‘Dentistry equipments’ worth ` 235.48 lakh (under Plan) only

equipments of ` 99.78 lakh were capitalized in the accounts. Remaining equipments valuing

` 135.70 lakh were not taken under Fixed Assets. Further as the payment for the remaining

amount was yet to be done the liability for the same should have been created but the same

was not done. This has resulted in understatement of Fixed Assets and Current Liabilities and

Provision by ` 135.70 lakh.

27. Prasar Bharti, New Delhi

i. Current Assets: `̀̀̀ 1899.26 crore

Current assets included an amount of ` 594.61 crore as FDRs. However, the receipt and

payment account of Prasar Bharati showed closing balance of FDRs as ` 563.52 crore. The

difference has not been reconciled.


225

28. All India Institute of Medical Sciences, Jodhpur

i. Current Assets, Loans and Advances `̀̀̀ 933.34 lakh

This does not include consumable stores item lying in stores at the end of year amounting to

` 95.07 lakh. The Institute booked store items as expenditure and had shown utilized in

current year. This resulted in understatement of Current Assets, Loans and Advances to the

extent of ` 95.07 lakh as well as surplus.

29. Securities Exchange Board of India (SEBI)

i. Depreciation and Amortization: `̀̀̀ 29.51 core

The above does not include ` 7.38 crore towards depreciation chargeable on the Document

Management System (DMS) project developed to the extent of ` 7.77 crore and in use since

May 2011. The work of further development of the project is under consideration to be done

through another vendor referred to by OEM and DMS developed so far is being utilized, the

cost should have been capitalized and depreciation charged from May 2011 onwards. Not

charging depreciation has resulted in understatement of expenditure by ` 7,38,38,792

(keeping 5 per cent residual value of total assets cost of ` 7,77,25,044) with corresponding

overstatement of Balance being excess of Income over Expenditure.

30. Tea Board, Kolkata

i. Fixed Assets (Schedule 8): `̀̀̀ 2.33 crore

Scrutiny of records revealed that upto 31.03.2014 the entire expenditure of Small Growers

was charged in the Research & Development Scheme. During the current financial year i.e.

2014-15, Tea Board has opened a separate account for Small Growers known as Small

Growers Development Scheme. It was also noticed that upto 31.03.2014, total amount of

` 227.90 lakh was spent under Research & Development Scheme for Small Growers

Development towards purchase of fixed assets. The above purchase should have been be

shown either under Research & Development Scheme or Small Growers Development

Scheme. However, Tea Board booked the purchase of ` 227.90 lakh in both the accounts.

The above has resulted in overstatement of fixed assets as well as overstatement of Liability

(Earmarked/Endowment Fund subsidy schemes) by ` 227.90 lakh.

31 National Institute of Technology, Kurukshetra

i. Capital Fund - Main Account (Schedule 4): `̀̀̀ 123.16 crore

Govt. of India, Ministry of Human Resource Development (MHRD), assessed the Central

Government’s share of expenditure in accordance with the pattern of Central Assistance

agreed to by the Ministry of Finance and accordingly released to the Institute recurring grant


226

of ` 24.00 crore and non-recurring grant of ` 3.52 crore, which were utilised by the Institute

to meet revenue expenditure. However, the Institute has shown income from Grant in Aid

` 65.69 crore (Schedule 12) corresponding to the amount of expenditure ` 65.69 crore

(Schedule 15 to 21). Thus, the Institute booked grant Income Rs.65.69 crore instead of actual

grant of ` 27.52 crore (` 24.00 crore plus ` 3.52 crore) without any sanction from the

MHRD.

This has resulted in understatement of Capital Fund and overstatement of General Fund by

` 38.17 crore. Consequently, Surplus for the year overstated by the same amount.

The surplus for the year was converted into deficit due to audit observation. Consequently,

adverse opinion on the accounts of NIT, Kurukshetra was issued.


227

(Referred to in paragraph 1.6 (a))

List of autonomous bodies where internal audit was not conducted during the year 2014-15

Sl.

No.

Name of Autonomous Body

1. Dental Council of India, New Delhi

2. Indian Nursing Council, New Delhi

3. Pharmacy Council of India, New Delhi

4. National Institute of Health & Family Welfare, New Delhi

5. Rashtriya Ayurveda Vidyapeeth, New Delhi

6. Central Council of Homoeopathy, New Delhi

7. Central Council for Research in Yoga & Naturopathy, New Delhi

8. Central Council of Indian Medicine, New Delhi

9. Central Council for Research in Homoeopathy, New Delhi

10. Morarji Desai National Institute of Yoga, New Delhi

11. National Board of Examination, New Delhi

12. Medical Council of India, New Delhi

13. Food Safety and Standards Authority of India (FSSAI) , New Delhi

14. Prasar Bharati, New Delhi

15. Indian Council of Medical Research, New Delhi

16. Indira Gandhi National Centre for the Arts, New Delhi

17. National Culture Fund, New Delhi

18. Nehru Memorial Museum and Library , New Delhi

19. National Human Resource Commission, New Delhi

20. National Commission for Protection of Child Right, New Delhi

21. National Commission for Women , New Delhi

22. Nehru Yuva Kendra Sangathan , New Delhi

23. Sports Authority of India, New Delhi

24. Warehousing Development and Regulatory Authority, New Delhi

25. Tibet House, New Delhi

26. International Buddhist Confederation, New Delhi

APPENDIX - VI


228

27. Indian Council of Historical Research, New Delhi

28. Indian Council of Social Science Research, New Delhi

29. National Bal Bhawan, New Delhi

30. National Commission for Minority Educational Institutions, New Delhi

31. National Council for Promotion of Sindhi Language, New Delhi

32. National Institute of Technology, Delhi

33. National University of Educational Planning and Administration, Delhi

34. Rashtriya Sanskrit Sansthan, New Delhi

35. School of Planning & Architecture, Delhi

36. Shri Lal Bahadur Shastri Rashtriya Sanskrit Vidyapeeth, New Delhi

37. Veterinary Council of India, New Delhi

38. Central Wakf Council, New Delhi

39. Indian Institute of Technology, Gandhinagar

40. Central University of Gujarat, Gandhinagar


42. Indian Institute of Technology, Jodhpur

43. Malviya National Institute of Technology, Jaipur

44. National Institute of Ayurveda, Jaipur

45. Dargah Khwaja Sahab, Ajmer

46. Auroville Foundation, Puducherry

47. Rajiv Gandhi National Institute of Youth Development, Sriperumpudur

48. Jawaharlal Institute of Postgraduate Medical Education and Research,

Puducherry

49. Central Council for Research in Siddha, Tamilnadu

50. National Institute of Technical Teachers Training and Research, Chennai

51. Coastal Aqua Culture Authority, Chennai

52. National Institute of Siddha, Chennai

53. Central Institute for Classical Tamil, Chennai

54. Lakshadweep Building Development Board, Kavaratti

55. Coconut Development Board, Kochi

56. Central Institute of Technology, Kokrajhar

57. Indian Institute of Technology, Guwahati

58. National Institute of Technology, Silchar

59. National Institute of Homoeopathy, Kolkata


229

60. National Institute of Technology, Durgapur

61. Indian Institute of Information Technology, Guwahati

62. Eastern Zonal Cultural Center, Kolkata

63. Chittaranjan National Cancer Institute, Kolkata

64. Central University of Punjab, Bathinda

65. North Zone Cultural Centre, Patiala

66. Indian Institute of Technology, Mandi

67. Central University of Haryana, Mahendergarh

68. National Oilseeds & Vegetable Oils Development Board, Gurgaon

69. National Institute of Technology, Sri Nagar

70. Central University of Jammu, Jammu

71. Central Institute of Buddhist Studies, Leh


73. National Institute of Technical Teachers’ Training and Research, Chandigarh

74. State Legal Services Authority, Chandigarh

75. District Legal Services Authority, Chandigarh

76. National Institute of Technology, Agartala

77. Indira Gandhi National Tribal University, Amarkantak

78. Dr. Harisingh Gour Vishwavidalaya, Sagar

79. Guru Ghasidas Vishwavidyalaya, Bilaspur

80. Calcutta Dock Labour Board, Kolkata

81. Petroleum and Natural Gas Regulatory Board, New Delhi

82. Bureau of Energy Efficiency, New Delhi

83. National Institute of Pharmaceutical Education and Research, Kolkata

84. National Institute of Pharmaceutical Education and Research, Guwahati

85. Coal Mines Provident Fund Organisation, Dhanbad

86. Mumbai Port Trust, Mumbai

87. Kandla Port Trust

88. V.O.Chidambaranar Port Trust (VOCPT)

89. Insurance Regulatory Development Authority of India, Hyderabad

90. DMIC Project Implementation Trust Fund, New Delhi

91. Mahatma Gandhi Antarashtriya Hindi Vishwavidyalaya Wardha

92. Haj Committee, Mumbai


230

93. Central Board of Workers Education, Nagpur

94. Allahabad University, Allahabad.

95. Indian Institute of Technology, Kanpur

96. Indian Institute of Technology, BHU, Varanasi.

97. Rampur Raza Library, Rampur

98. Nalanda University

99. Central University of South Bihar, Patna

100. Indian Institute of Technology, Patna

101. Indian School of Mines, Dhanbad

102. Institute of Technology, Jamshedpur

103. Manipur University, Manipur

104. National Institute of Technology Manipur

105. Rashtriya Sanskrit Vidyapeetha, Tirupati

106. University Of Hyderabad, Hyderabad


108. The English and Foreign Languages University, Hyderabad

109. National Institute of Rural Development & Panchayati Raj, Hyderabad

110. All India Institute of Medical Sciences, Bhubaneshwar

111. National Institute of Unani Medicines, Bangalore

112. National Institute of Mental Health and Neuro Sciences, Bangalore

113. National Institute of Technology, Karnataka

114. Central University of Karnataka, Gulbarga

115. North East Zone cultural Centre, Dimapur

116. Nagaland University, Lumani

117. National Institute of Technology, Ravangla

118. North Eastern Regional Institute of Science & Technology (NERIST), Nirjuli

119. National Institute of Technology, Yupia

120. Rajiv Gandhi University (RGU), Doimukh

121. Central Institute of Himalayan Culture Studies (CIHCS), Dahung

122. North Eastern Institute of Folk Medicine (NEIFM), Pasighat

123. North Easter Hill University, Shillong

124. North Eastern Indira Gandhi Regional Institute of Health and Medical

Sciences, Shillong



231

126. Mizoram University, Mizoram

127. National Institute of Technology, Mizoram.


232

(Referred to in paragraph 1.6 (b))

List of autonomous bodies where physical verification of fixed assets was not conducted

during the year 2014-15


1. All India Institute of Medical Sciences, New Delhi

2. Central Council for Research in Ayurvedic Sciences, New Delhi

3. Central Council for Research in Unani Medicine, New Delhi



6. Press Council of India, New Delhi

7. Indira Gandhi National Centre for the Arts , New Delhi

8. Sangeet Natak Akademi, New Delhi

9. National School of Drama, New Delhi

10. Lalit Kala Akademi, New Delhi

11. Delhi Public Library, New Delhi

12. Gandhi Smriti and Darshan Samiti, New Delhi

13. Sahitya Akademi, New Delhi


15. Nehru Yuva Kendra Sangathan, New Delhi

16. Sports Authority of India, New Delhi



19. National Human Resource Commission, New Delhi


21. Indian Council of Social Science Research, New Delhi

22. Indira Gandhi National Open University, New Delhi

23. National Co-operative Development Corporation, New Delhi

24. National Council of Educational Research & Training, New Delhi

25. National University of Education Planning & Administration, New Delhi


APPENDIX - VII


233


28. Shri Lal Bahadur Shastri Rashtriya Sanskrit Vidyapeeth, New Delhi

29. University Grants Commission, New Delhi

30. National Commission for Backward Classes, New Delhi

31. Council for Advancement of People’s Action and Rural Technology, New Delhi





36. Central University, Kishangarh

37. Central University of Tamil Nadu, Thiruvarur

38. Jawaharlal Institute of Postgraduate Medical Education and Research, Puducherry




42. National Institute for Empowerment of Persons with Multiple Disabilities,

Chennai

43. Lakshadweep Building Development Board, Kavaratti

44. Indian Institute of Science Education and Research, Thiruvananthapuram

45. Indian Institute of Management, Kozhikkode



48. Indian Institute of Science Education and Research, Kolkata




52. Visva Bharati, Santiniketan, Kolkata




56. National Institute of Orthopaedically Handicapped, Kolkata


58. Dr. B.R. Ambedkar National Institute of Technology, Jalandhar



234

60. Indian Institute of Technology, Ropar

61. Sant Longowal Institute of Engineering & Technology, Longowal

62. National Institute of Technology, Hamirpur






68. National Institute of Technology,Agartala

69. Tripura University, Tripura

70. Atal Bihari Vajpayee IIITM, Gwalior

71. Pt. Dwarka Prasad Mishra IIITDM, Jabalpur


73. All India Institute of Medical Sciences, Raipur

74. Paradip Port Trust

75. Kolkata Port Trust, Kolkata

76. National Institute of Fashion Technology (Bhubaneswar, Jodhpur, Kannur, New

Delhi and Srinagar Centre)

77. Textile Committee, Mumbai




81. Mumbai Port Trust, Mumabi

82. Seamen’s Provident Fund Organisation, Mumbai

83. Securities Exchange Board of India (SEBI), Mumbai

84. Khadi Village and Industries Commission, Mumbai

85. Tariff Advisory Committee, Mumbai

86. New Mangalore Port Trust. Kartnataka




90. Marine Products Export Development Authority, Kochi

91. National Capital Region Planning Board



235

93. Haj Committee, Mumbai


95. Indian Institute of Technology, Mumbai

96. Allahabad University, Allahabad

97. Banaras Hindu University, Banaras

98. Indian Institute of Technology(BHU), Varansasi



101. National Institute of Technology, Jamshedpur

102. National Institute of Foundry and Forge Technology, Hatia Ranchi


104. National Institute of Technology, Manipur



107. University of Hyderabad, Hyderabad

108. Maulana Azad National Urdu University, Hyderabad

109. Indian Institute of Technology, Hyderabad


111. National Institute for the Mentally Handicapped, Secunderabad

112. Salar Jung Museum, Hyderabad

113. All India Institute of Medical Sciences, Bhubaneshwar




117. Sikkim University, Sikkim





122. North Eastern Indira Gandhi Regional Institute of Health and Medical Science,

Shillong


124. Mizoram University, Mizoram



236

(Referred to in paragraph 1.6 (c))

List of autonomous bodies where physical verification of inventories was not conducted

during the year 2014-15


1. Central Council for Research in Ayurvedic Sciences, New Delhi

2. Central Council for Research in Unani Medicine, New Delhi



5. Press Council of India, New Delhi

6. Indira Gandhi National Centre for the Arts, New Delhi

7. Sangeet Natak Akadem, New Delhi i

8. National School of Drama, New Delhi

9. Gandhi Smriti and Darshan Samiti , New Delhi


11. National Commission for Women, New Delhi

12. Nehru Yuva Kendra Sangathan, New Delhi




16. Indira Gandhi National Open University, New Delhi

17. National University of Educational Planning and Administration, New Delhi



20. National Commission for Backward Classes, New Delhi


22. Central University, Rajasthan, Kishangarh




26. All India Institute of Medical Sceinces, Jodhpur

27. Dargah Khwaja Sahab, Ajmer

APPENDIX - VIII


237


Puducherry



Chennai

31. Indian Institute of Science Education and Research, Thiruvanathapuram


33. Visva Bharati, Santiniketan



36. Raja Rammohun Roy Library Foundation, Kolkata





41. Indian Institute of Technology, Ropar








49. National Institute of Technology, Agartala

50. Tripura University, Tripura

51. Atal Bihari Vajpayee IIITM, Gwalior

52. Pt. Dwarka Prasad Mishra IIITDM, Jabalpur



55. Kolkata Port Trust, Kolkara


57. Mumbai Port Trust, Mumbai

58. Securities Exchange Board of India (SEBI), Mumbai



238

60. Tariff Advisory Committee, Mumbai


62. Chennai Port Trust, Chennai



65. Indian Institute of Technology, Mumbai


67. Indian Institute of Management, Lucknow

68. Allahabad University, Allahabad




72. North Central Zone Culture Center, Allahabad


74. National Institute of Foundry and Forge Technology, Hatia, Ranchi.



77. University of Hyderabad, Hyderabad

78. Maulana Azad National Urdu University, Hyderabad




82. National Institute for the Mentally Handicapped, Secunderabad




86. NIT, Ravangla

87. Sikkim University





92. North Eastern Indira Gandhi Regional Institute of Health and Medical Sciences,

Shillong


239

93. Mizoram University (MZU),

94. National Institute of Technology (NIT), Mizoram.


240

(Referred to in paragraph 1.6 (d))

List of autonomous bodies which are accounting for the grants on realisation/cash basis


1. National Board of Examinations, New Delhi

2. Gandhi Smriti and Darshan Samiti , New Delhi



5. Lakshadweep Building Development Board, Kavaratti.

6. Central University of Kerala, Kasargod

7. Central Institute of Technology, Kokrajha



10. National Horticulture Board, Gurgaon




14. Lakshmi Bai National Institute of Physical Education, Gwalior



17. Bureau of Energy Efficiency, New Delhi

18. Central Electricity Regulatory Commission, New Delhi





23. Tariff Authority for Major Ports, Mumbai


25. Indian Institute of Technology, Kanpur

26. V V Giri Institute of Technology, NOIDA

27. Indian Institute of Technology, BHU, Varanasi

28. Indian Institute of Technology, Roorkee

APPENDIX - IX


241

29. North Central Zone Culture Center, Allahabad

30. Khuda Baksh Oriental Public Library, Patna



33. National Institute of Foundry and Forge Technology, Hatia, Ranchi.


35. School of Planning and Architecture, Vijayawada.

36. Indian Institute of Management, Bangalore

37. Indian Institute of Science, Bangalore

38. North East Zone cultural Centre, Nagaland


40. Rajiv Gandhi Indian Institute of Management, Shillong

41. Mizoram University, Aizawl, Mizoram



242

(Referred to in paragraph 1.6 (e))

List of autonomous bodies which have not accounted for gratuity and other retirement

benefits on the basis of actuarial valuation


1. Dental Council of India, New Delhi


3. National Board of Examinations, New Delhi

4. Food Safety and Standards Authority of India (FSSAI) , New Delhi

5. Lalit Kala Akademi , New Delhi

6. Sangeet Natak Akademi, New Delhi

7. Nehru Memorial Museum and Library , New Delhi

8. National Commission for Protection of Child Right , New Delhi

9. Centre for Cultural Resources and Training , New Delhi

10. All India Council for Technical Education, New Delhi

11. Indian Council of Agricultural Research , New Delhi


13. Indian Council of Social Science & Research, New Delhi

14. Kendriya Vidyalaya Sangathan, New Delhi



17. University Grants Commission, New Delhi

18. Rehabilitation Council of India, New Delhi


20. Indian Council of World Affairs, New Delhi



23. Jawaharlal Institute of Post Graduate Medical Education and Research,

Puducherry




APPENDIX - X


243

27. Rajiv Gandhi National Institute of Youth Development, Sriperumbudur

28. Indian Institute of Information Technology Design and Manufacturing

Kancheepuram

29. Indian Institute of Management, Trichy


31. Board of Apprenticeship Training, Chennai



Chennai

34. Central Council for Research in Siddha, Chennai

35. National Institute of Technology, Trichy

36. Lakshadweep Building Development Board

37. Coconut Development Board, Kochi

38. Central University of Kerala, Kasargod

39. National Institute of Technology, Calicut








47. Tezpur University, Assam

48. Raja Rammohun Roy Library Foundation, Kolkata

49. National Council of Science Museum, Kolkata

50. Eastern Zonal Cultural Center, Kolkata








58. Indian Institute of Advanced Study, Shimla


244

59. Central University of Himachal Pradesh, Dharamshala




63. National Institute of Technology, Kurukshetra

64. National Horticulture Board, Gurgaon



67. Central University of Jammu, Jammu





72. Indian Institute of Management, Rohtak

73. National Institute of Technology,Agartala

74. Tripura University,Tripura

75. Maulana Azad National Institute of Technology, Bhopal

76. Indira Gandhi Rashtriya Manav Sangrahalaya, Bhopal

77. Lakshmibai National Institue of Physical Eduction, Gwalior

78. National Judicial Academy, Bhopal


80. MSRVVP, Ujjain

81. School of Planning and Architecture, Bhopal


83. Dr. Harisingh Gour Vishwavidalaya, Sagar

84. National Institute of Technology, Raipur



87. National Institute of Technical Teachers’ Training and Research, Bhopal

88. Kolkata Port Trust, Kolkata

89. Calcutta Dock Labour Board, Kolkata

90. Central Silk Board, Bangalore

91. Coffee Board, Bangalore


245

92. Vishakhapatnam Port Trust, Vishakhapatnam


94. National Institute of Fashion Technology

95. Tea Board (Pension Portion




99. Seamen’s Provident Fund Organization, Mumbai.


101. Chennai Port Trust, Chennai

102. Cochin Port Trust, Cochin

103. V.O.Chidambaranar Port Trust (VOCPT)




107. Agricultural and Processed Food Products Export Development Authority

(APEDA)

108. Indian Institute of Science Education & Research, Pune

109. National Institute of Training in Industrial Engineering, Mumbai

110. Ali Yavar Jung National Institute for Hearing Handicapped, Mumbai

111. National Institute of Technology, Goa

112. Mahatma Gandhi Antarashtriya Hindi Vishwavidyalaya Wardh

113. National Institute of Naturopathy, Pune

114. Board of Apprenticeship Training, Mumbai


116. Haj Committee of India (Acturial Valuation only in respect of Gratuity while

leave encashment is accounted on cash basis)

117. Indian Institute of Management, Lucknow


119. Allahabad Museum, Allahabad


121. Navodaya Vidyalaya Sangathan, NOIDA


123. Indian Institute of Technology, Roorkee


246


125. North Central Zone Culture Center, Allahabad.

126. All India Institute of Medical Sciences, Rishikesh

127. Khuda Baksh Oriental Public Library, Patna

128. National Institute of Plant Health Management, Hyderabad



131. National Institute of Rural Development & Panchayati Raj, Hyderabad


133. School of Planning and Architecture, Vijayawada


135. National Institute of Agricultural Extension and Management (MANAGE),

Hyderabad

136. All India Institute of Medical Sciences, Bhuaneshwar

137. National Institute of Technology, Rourkela

138. North East Zone cultural Centre, Nagaland


140. Sikkim University


142. National Institute of Technology (NIT), Yupia


144. Central Institute of Himalayan Culture Studies (CIHCS), Dahung



247

(Referred to in paragraph 1.6 (f))

List of autonomous bodies which had not provided depreciation on fixed assets


1. Sahitya Akademi , New Delhi

2. Employees Provident Fund Organisation, New Delhi

3. Indian Council for Historical Research, New Delhi






9. Allahabad Museum, Allahabad.



12. National Institute of Foundry and Forge Technology, Hatia, Ranchi


APPENDIX - XI


248

(Referred to in paragraph 1.6 (g))

List of autonomous bodies that revised their accounts as a result of Audit


1. Indian Institute of Technology, Madras



Puducherry



6. Indian Institute of Information Technology Design and Manufacturing,

Kancheepuram.

7. Pondicherry University, Puducherrry


9. Board of Apprenticeship Training, Chennai

10. Central Council for Research in Siddha, Chennai

11. National Institute of Technology, Trichy


Chennai

13. Lakshmibai National Institute of Physical Education, Gwalior

14. Coffee Board, General Fund, Bangalore

15. Coffee Board, Pool Fund, Bangalore

16. Vishakhapatnam Port Trust, Vishakhapatnam



19. Indian Institute of Management, Ranchi


21. Swami Vivekananda National Institute of Rehabilitation Training and

Research (SVNIRTAR), Olatpur, Cuttack

22. All India Institute of Medical Sciences (AIIMS), Bhubaneswar

23. Indian Institute of Management, Bangalore

24. Indian Institute of Science, Bangalore

25. National Institute of Unani Medicines, Bangalore

26. National Institute of Mental Health and Neuro Sciences, Bangalore

APPENDIX - XII


249

27. National Institute of technology, Karnataka

28. Central University of Karnataka, Gulbarga


30. Sikkim University, Sikikim



33. North Eastern Indira Gandhi Regional Institute of Health and Medical

Sciences


250

Referred to in Paragraph No. 23.1

Summarised position of Action Taken Notes awaited from various

Ministries/Departments up to the year ended March 2014 as on December 2015

Sl. No. Name of the Ministry/ Department

Report for

the year

ended

March

Total

Due

Not

received

at all

Under

correspon

dence

1. Agriculture 2013 1 1 -

2. Civil Aviation 2009 1 1 -

2012 1 - 1

3. Chemical & Fertilizers 2013 2 2 -

2015 1 - 1

4. Consumer Affairs, Food and Public

Distribution 2014

4 4 -

5. Commerce and Industry (Department of

Commerce) 2014

1 1 -

6. Commerce and Industry (Department Export

Inspection Council of India) 2014

1 1 -

7. Commerce and Industry (Department Tea

Board of India) 2014

1 - 1

8. Culture

2011 1 - 1

2012 2 - 2

2013 4 1 3

2014 2 1 1

9. Planning Commission/NITI Aayog 2013

2

-

2

10. External Affairs

2011 1 - 1

2012 2 - 2

2013 4 - 4

2014 3 2 1

11. Finance 2014 1 - 1

12. Finance Skill Development &

Entrepreneurships 2015

1

1

-

13. Health and Family Welfare

2008 1 - 1

2009 1 - 1

2010 1 - 1

2011 2 - 2

2012 2 - 2

2013 3 - 3

2014 6 5 1

14. Home Affairs 2014 4 - 4

15. Home Affairs

(Union Territories) 2012

1 - 1

16. Human Resource Development

2004 1 - 1

2006 1 - 1

2007 1 - 1

2008 1 1 -

2010 1 1 -

2011 1 - 1

2012 4 - 4

2013 6 2 4

2014 6 6 -

17. Information and Broadcasting 2013 1 - 1

2014 1 1 -

APPENDIX - XIII


251

Sl. No. Name of the Ministry/ Department

Report for

the year

ended

March

Total

Due

Not

received

at all

Under

correspon

dence

18. Labour & Employment 2013 1 - 1

2014 1 1 -

19. Law and Justice 2003 1 - 1

20. Mines 2012 1 - 1

21. Minority Affairs 2014 1 1 -

22. Petroleum & Natural Gas 2014 1 - 1

2015 1 1 -

23. Rural Development

2010 1 - 1

2012 1 - 1

2013 1 1 -

24. Shipping 2013 2 - 2

2014 1 1 -

25. Social Justice and Empowerment

1996 1 - 1

2003 1 - 1

2006 1 - 1

26. Statistics and Programme Implementation 2014 2 2 -

27. Textile 2009 1 - 1

28. Tribal Affairs 2006 1 1 -

2014 1 1 -

29. Tourism 2014 1 - 1

30. Women and Child Development 2011 1 - 1

2012 1 - 1

31. Youth Affairs & Sports

2010 1 - 1

2011 1 1 -

2012 1 - 1

2013 1 1 -

2014 2 2 -

Total 111 44 67


252

appendix - i (referred to in paragraph 1.3) list of bodies

Documents